No denial of tax concession on vehicle registered in the name of Trust And not School

Bala Bhavan Educational Trust Vs Regional Transport Officer (Madras High Court) Conclusion: Tax Concession on the buses owned by assessee to transport students and staff could not be denied just because the vehicle was registered in the name of Trust and not school as the respective authority failed to see the objects of assessee-trust as an educational Trust. Held: Assessee-trust was operated the PSBB Group of Schools, a private unaided educational institution affiliated with the CBSE. Assessee-trust was managing these schools, and it applied for permits for its buses to transport students an...